Fill in the Following Chart

Essay

Fill in the following chart.
$\begin{array}{|l|l|l|} \hline& \begin{array}{l}\text { Initial measurement of the } \\\text { liability }\end{array} & \begin{array}{l}\text { Subsequent measurement of } \\\text { the liability }\end{array} \\\hline \text { Non-financial liability } & & \\\hline \text { Financial liability not held } & & \\\text { for trading } & &\\\hline\end{array}$